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The applicant asks whether a holding company can act as the dominant entity of a group of entities under the special VAT regime without being a trader or professional. The DGT responds that, following the reform of Law 37/1992, this is possible provided that all legal requirements are met.
Cuestión planteada Posibilidad de aplicar el régimen especial del grupo de entidades actuando la consultante como entidad dominante del mismo a pesar de no tener la consideración de empresario o profesional a efectos del Impuesto sobre el Valor Añadido.
Desde el 1 de enero de 2015, las sociedades mercantiles que no actúen como empresarios o profesionales pueden ser consideradas entidad dominante de un grupo de entidades. Para ello, deben cumplir los requisitos de personalidad jurídica propia, control efectivo mediante participación superior al 50% en capital o derechos de voto, mantenimiento de dicha participación durante el año natural y no ser dependientes de otra entidad dominante. El régimen especial permite que el grupo incluya personas que carezcan individualmente de la condición de sujeto pasivo.
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